Miranda purchased an apartment building on October 12, 2022, for $2,000,000. Determine the cost recovery deduction for 2022.

$9,630

$72,,720

$15,160

$13,220

$10,700

_________

On May 1 , 2021, Helen places in service a new automobile (5-year property) that cost $25,000. It was the only asset placed in service that year. The car is used 60% for business and 40% for personal use. (Assume this percentage is maintained for the life of the car.) She does not take additional first-year depreciation. Determine the cost recovery deduction on the car for 2022.

$3,000

$4,800

$4,704

$10,100

$18,100